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Date of fresh application after rectification of deficiencies not to be considered for determining period of limitation for filing refund
The Hon’ble Punjab & Haryana High Court in Arvind Fashion Limited held that when an assessee promptly files a rectification application against an assessment order, the period spent awaiting decision on rectification is to be excluded from the limitation period for filing appeal under Section 107 CGST Act. The appellate authority erred in holding the appeal time-barred by not considering this exclusion. Where there is no mala fide or delay attributable to the assessee, time awaiting rectification decision is to be discounted.
The Hon’ble Madras High Court in the case of Manu Blue Metals and M. Sand disposed of the writ petition in case where the rectification application filed was not being decided upon within the prescribed period of six months for rectification of order as per Section 161 of the Central Goods and Services Tax Act (“the CGST Act”).
The Hon’ble Madras High Court in Tvl. SKL Exports the delay in filing appeal before the Appellate authority due to the reason the assessee preferred rectification petition should be condoned and directed the appellate authority to dispose the case on merits.
A taxpayer may be willing to file a rectification application (ROM) against an order passed by the AO, however, the question that may arise is what if the ROM is not disposed off by the AO within the limitation period stipulated for filing the appeal?
HC directs GST Dept. to expeditiously consider rectification application filed by assessee who claimed ITC under wrong head
The Hon’ble Madras High Court in the case of M. Venkataraj vs Assistant Commissioner (ST) [W.P. No. 18949 of 2023…
The Hon’ble Madras High Court in Seoyon E-Hwa Summit Automotive India (P.) Ltd. v. Deputy Commissioner (ST)-I held that rejection of rectification application filed under section 161 of the CGST Act, 2017 is justified as the assessee has not cooperated with the Assessing Officer during the assessment.